Sales Tax on Used Car Bought in CA by Oregon Resident
No California sales tax. You pay tax where you register the vehicle—Oregon.
How It Works
- Oregon has 0% sales tax on vehicles (and all goods).
- When you buy in CA, the dealer should not charge CA sales tax if you provide proof of OR residence (driver's license, registration) and sign a declaration for out-of-state registration.
- You register in Oregon → pay Oregon title/registration fees (~$100–$200), no sales tax.
Caveats
- Some CA dealers mistakenly charge tax; you must request refund from CA CDTFA (Form BOE-101) with proof of OR registration.
- If you drive the car in CA > 90 days before registering in OR, CA may claim use tax.
- Private party: Seller doesn't collect tax; you handle at OR DMV.
Oregon also has no annual vehicle property tax (unlike many states). One of the cheapest states to own a car.